In the Matter of the Representation of IFM Corporate Trustees Limited [2015] JRC 160 - An interesting case concerning the rectification of a Trust

On 31st July 2015, the Royal Court gave judgment in In the matter of the Representation of IFM Corporate Trustees Limited [2015] JRC 160 making an order for the rectification of a Trust. In so doing, the Court raised an interesting issue as to whether it should exercise its discretion to rectify a trust if its assistance was sought to rectify a mistake relating to an “aggressive tax avoidance” scheme.

 

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Marc SeddonPartnerT +44 (0)1534 700 761marc.seddon@walkersglobal.com
James TurnbullSenior CounselT +44 (0)1534 700 776james.turnbull@walkersglobal.com

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